UPSC Prelims 2022 Question 23 of 100

a. An Indian company investing in a foreign enterprise and paying taxes to the foreign country on the profits arising out of its investment

b. A foreign company investing in India and paying taxes to the country of its base on the profits arising out of its investment

c. An Indian company purchases tangible assets in a foreign country and sells such assets after their value increases and transfers the proceeds to India

d. A foreign company transfers shares and such shares derive their substantial value from assets located in India